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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 98/2016/TT-BTC
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Hanoi, June 29,
2006
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CIRCULAR
SUPPLEMENTATION OF LIST OF ARTICLES AND PREFERENTIAL IMPORT
TAX RATES OF ARTEMINA CYSTS TO CHAPTER 98 OF PREFERENTIAL IMPORT TARIFF
ENCLOSED WITH CICULAR No.182/2015/TT-BTC DATED NOVEMBER 16, 2015 BY THE
MINISTER OF FINANCE
Pursuant to the Law
No.45/2005/QH11 on Export and import Duties dated June 14, 2005;
Pursuant
to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of
the National Assembly, promulgating the Export Tariff Schedule according to the
nomenclature of taxable headings and the tax bracket on each heading, the
Preferential Import Tariff Schedule according to the nomenclature of taxable
headings and preferential tax bracket on each heading;
Pursuant to the
Government’s Decree No.87/2010/ND-CP detailing a number of Articles of the Law
on Import and Export Tax dated August 13, 2010;
Pursuant to the
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
At request of the
Director of the Tax Policy Department
The Minister of
Finance hereby issues this Circular on supplementation of the list of articles and
preferential import tax rates of Artemia Cysts to Chapter 98 of the
Preferential Import Tariff enclosed with Circular No.182/2015/TT-BTC dated
November 16, 2015 by the Minister of Finance.
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1. Point 1.40 is added to clause 1, Section I – Notes and
applicable conditions of specific preferential import tax rates of Chapter 98
of the Preferential Import Tariff issued together with the Circular
No.182/2015/TT-BTC dated November 16, 2015 by the Minister of Finance as
follows:
“1.40.Heading 98.43:
Artemia cysts for aquafeed”
2. Point b.11 is added to clause 3, Section I – Requirements
and procedures for application of specific preferential import tax rates to PLU
code 9843.00.00 specified in chapter 98 as follows:
“b.11) Imports in
heading 98.43
b.11.1 –
Responsibilities of customs declarants
The declarant shall
lodge the List of imports included in the Heading 98.43 (hereinafter referred
to as “the List”) with the Customs Sub-Department where it is convenient prior
to the importation of the first shipment. The application for the List
submitted to the customs authority where the List is released includes:
- A written request for the List; and
- A list of imports and monitoring sheet.
The written request
for the List, and List of Imports and Monitoring Sheet shall be made in
accordance with clause 5, Article 104 of the Circular No.38/2015/TT-BTC dated March
25, 2015 by the Ministry of Finance on customs procedures; customs inspection
and supervision; import –export duties and Administration of Imports and
exports taxes (therein the phrase “miễn thuế (tax-free or tax exemption)” is
changed into “dùng làm thức ăn thủy sản (for aquafeed))”.
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- A written request
for the amended List; and
- An amended List of Imports and monitoring sheet.
In case of loss of the
List and Monitoring Sheet, the declarant shall submit an application for
re-issue of the List and Monitoring Sheet to the customs authority where the
first List is released. The application for re-issue includes:
- A written request for re-issue of the List and Monitoring
Sheet which specifies causes of loss and commitments to the accuracy of his/her
statement in this request; and
- A list of customs declarations of imports on the List
(including both electronic and physical declarations); and
- A List and Monitoring Sheet of the customs authority where
the customs procedures for the last shipment was conducted ( a copy certified
by the customs authority).
When going through the
customs procedure, the declarant shall present/submit the following documents
to the customs authority where the customs declaration is lodged:
- A customs application stipulated in current regulations of
laws; and
- A List of Imports and Monitoring Sheet registered with the
customs authority for import monitoring.
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b.11.2 –
Responsibilities of customs authorities:
b.11.2.1 – Receipt of
the List:
+ As soon as the
declarant submit his/her application, the customs authority where the List is
registered shall examine and compile the Monitoring Sheet and seal 02 List of
imports and 01 Monitoring Sheet (the declarant shall keep 01 original List and
01 original Monitoring sheet, the rest shall be kept by the customs authority
to monitor and calculate tax payable under the Circular No.38/2015/TT-BTC dated
March 25, 2015 by the Minister of Finance and point b.11.2.2).
+ In case the
declarant requires for supplement or amend the List or Monitoring Sheet, the
customs authority where the List is registered shall examine and compile the
Monitoring Sheet and seal 02 amended List of imports and 01amended Monitoring
Sheet (the declarant shall keep 01 original List and 01 original Monitoring
sheet, the rest shall be kept by the customs authority to monitor and calculate
tax payable under the Circular No.38/2015/TT-BTC dated March 25, 2015 by the
Minister of Finance and point b.11.2.2).
+ In case the
declarant lost his/her List and Monitoring Sheet: according to the declarant’s
request and verification of the Customs Department of other province, the
custom authority where the List is lodged shall carry out a thorough
investigation and consider re-issue the List and Monitoring Sheet of Artemia
Cysts included in the heading 98.43 that have yet to be imported under the
Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance.
Time limits for
registration/amendments/re-issue of the List are prescribed in Article 104 of
Circular No.38/2015/TT-BTC dated March 25, 2015 the Ministry of Health the
Minister of Finance.
b.11.2.2 –Import
procedures:
According to customs
documents and customs procedures prescribed in regulations of laws, the customs
authority shall collate the customs documents with the Monitoring Sheet to
determine the remaining quota of imports in heading 98.43 , and countersign in
accordance with regulations of laws. A copy of the List and Monitoring Sheet
shall be retained together with the customs document.
In case of no more
import quota according to the monitoring sheet, the Head of the Customs
Sub-Department where the last custom procedure is carried out shall certify “Đã
nhập hết hàng hóa theo danh Mục số ... ” (no more imports in heading No…… is
permitted) in the original monitoring sheet. The declarant and customs
authority shall keep one copy of the monitoring sheet. The original monitoring
sheet shall be submitted to the Customs Sub-Department where the monitoring
sheet is issued for post-clearance inspection.
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b.11.2.3-After receipt
of the original monitoring sheet submitted by the Customs Sub-Department where
the declarant goes through the last procedure, the Customs Sub-Department where
the List and monitoring sheet are issued shall submit the whole sets of
application for the List to Sub-department of Post-Clearance Inspection as the
foundation for post-customs inspection as stipulated in regulations on risk
management of sale of imports in heading 98.43 granted preferential specific
import tax rates under Article 98 of the Government’s Decree No.08/2015/ND-CP
dated January 21, 2015.
In case of use of
imports in heading 98.43 for wrong purposes, the importer shall be charged an
import duty at the preferential import tax rate applicable to respective PLU
codes in other 97 chapters as the import declaration is lodged.”
Article 2. Addition to
Section II – List of articles in chapter 98 and applicable preferential import
tax rates
The Heading 98.43 is
added to Section II - List of articles in Chapter 98 of the Preferential Import
Tariff enclosed with Circular No.182/2015/TT-BTC dated November 16, 2015 by the
Minister of Finance and applicable preferential import tax rates as follows:
PLU code
Description of goods
Respective pLU code in Section I –Annex II
Tax rate (%)
9843
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00
Artemia cysts for
aquafeed
0511
91
00
3
Article 3. Entry into
force
This Circular enters into
force from August 13, 2016.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai